风险导向下的高校内部经济责任审计探索

A Probe into the Internal Audit of Economic Responsibility under Risk Orientation in Universities

在高校内部经济责任审计中引用现代风险导向审计模式可以提高高校管理决策水平,进一步完善高校内部经济责任审计的功能,促进科学评价体系的建立。在设计风险导向下的高校内部经济责任审计程序时必须着重考虑"重大错报风险"因素、"检查风险"因素和"评价风险"因素。必须通过加强高校内部审计的独立性,全面提升内部审计人员素质,完善风险评估体系,提高审计技术水平来促进风险导向理论对高校内部经济责任审计的推动作用。

The introduction of the modern risk-oriented audit model in universities＇ internal audit of economic responsibility can help to improve the policy-making level, perfect the function of audit, and construct the scientific evaluation system. Such audit has to take into consideration the factors of risk in serious wrong reporting, false examination and evaluation. Further, we have to improve comprehensively the caliber of the staff, perfect the risk-evaluation system, and promote the auditing techniques to drive forward the auditing work in universities.